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HB 1024 - Chatham County; City of Savannah; homestead exemption

Stephens, Ron (150th)	Day, Burke (153rd)	Mueller, Anne O'Quin (152nd)
Jackson, Lester (148th)

Status Summary	HC:	LLeg	SC:	SLGO	FR:	03/16/99	LA:	04/12/99	Signed by Governor

First Reader Summary

A BILL to provide for a homestead exemption from certain Chatham County and City of Savannah School District ad valorem taxes for educational purposes in an amount equal to the amount by which the current year assessed value of a homestead exceeds the adjusted assessed value of such homestead for the taxable year immediately preceding the taxable year in which this exemption was first granted to the current owner of such homestead; and for other purposes.

HB 1024                                          LC 18 9716ER 
 
 
 
 
 
 
                        A BILL TO BE ENTITLED 
                               AN ACT 
 
 
  1- 1  To provide for a homestead exemption from certain Chatham 
  1- 2  County and City of Savannah School District ad valorem taxes 
  1- 3  for educational purposes in an amount equal to the amount by 
  1- 4  which the current year assessed value of a homestead exceeds 
  1- 5  the adjusted assessed value of such homestead for the 
  1- 6  taxable year immediately preceding the taxable year in which 
  1- 7  this exemption was first granted to the current owner of 
  1- 8  such homestead; to provide for definitions; to specify the 
  1- 9  terms and conditions of the exemption and the procedures 
  1-10  relating thereto; to provide for applicability; to provide 
  1-11  for a referendum, effective dates, and automatic repeal; to 
  1-12  repeal conflicting laws; and for other purposes. 
 
  1-13       BE IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA: 
 
  1-14                           SECTION 1. 
 
  1-15  (a) As used in this Act, the term: 
 
  1-16      (1) "Ad valorem taxes for educational purposes" means 
  1-17      all ad valorem taxes for educational purposes levied by, 
  1-18      for, or on behalf of the Chatham County and City of 
  1-19      Savannah School District, except for taxes to pay 
  1-20      interest on and to retire school bond indebtedness. 
 
  1-21      (2) "Adjusted base year assessed value" means an amount 
  1-22      equal to the assessed value of such homestead for the 
  1-23      base year, increased annually by the percentage of any 
  1-24      increase in the Consumer Price Index for all Urban 
  1-25      Consumers published by the Bureau of Labor Statistics of 
  1-26      the United States Department of Labor from the base year 
  1-27      to the current year.  However, in the event that the 
  1-28      assessed value for the current year is less than or 
  1-29      equal to the assessed value for the base year, then the 
  1-30      adjusted base year assessed value shall equal the 
  1-31      current year assessed value. 
 
  1-32      (3) "Base year" means the taxable year immediately 
  1-33      preceding the taxable year in which the exemption under 
 
 
 
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  2- 1      this Act is first granted to the current owner of such 
  2- 2      homestead. 
 
  2- 3      (4) "Homestead" means homestead as defined and qualified 
  2- 4      in Code Section 48-5-40 of the O.C.G.A., with the 
  2- 5      additional qualification that it shall include only the 
  2- 6      primary residence and not more than five contiguous 
  2- 7      acres of land immediately surrounding such residence. 
 
  2- 8  (b) Each resident of the Chatham County and City of Savannah 
  2- 9  School District is granted an exemption on that person's 
  2-10  homestead from all Chatham County and City of Savannah 
  2-11  School District taxes for educational purposes in an amount 
  2-12  equal to the amount, if any, by which the assessed value of 
  2-13  that homestead that exceeds its adjusted base year assessed 
  2-14  value.  This exemption shall not apply to taxes assessed on 
  2-15  improvements to the homestead or additional land that is 
  2-16  added to the homestead after January 1 of the base year.  If 
  2-17  any real property is removed from the homestead, the 
  2-18  adjusted base year assessed value shall be calculated 
  2-19  reflecting such removal.  The value of that property in 
  2-20  excess of such exempted amount shall remain subject to 
  2-21  taxation. 
 
  2-22  (c) A person shall not receive the homestead exemption 
  2-23  granted by subsection (b) of this section unless the person 
  2-24  or person's agent files an application with the tax 
  2-25  commissioner of Chatham County giving such information 
  2-26  relative to receiving such exemption as will enable the tax 
  2-27  commissioner to make a determination as to whether such 
  2-28  owner is entitled to such exemption. 
 
  2-29  (d) The tax commissioner of Chatham County shall provide 
  2-30  application forms for the exemption granted by subsection 
  2-31  (b) of this section which shall require such information as 
  2-32  may be necessary to determine the initial and continuing 
  2-33  eligibility of the owner for the exemption. 
 
  2-34  (e) The exemption shall be claimed and returned as provided 
  2-35  in Code Section 48-5-50.1 of the O.C.G.A.  The exemption 
  2-36  shall be automatically renewed from year to year as long as 
  2-37  the owner occupies the residence as a homestead.  After a 
  2-38  person has filed the proper application as provided in 
  2-39  subsection (c) of this section, it shall not be necessary to 
  2-40  make application and file such affidavit thereafter for any 
  2-41  year and the exemption shall continue to be allowed to such 
  2-42  person.  It shall be the duty of any person granted the 
  2-43  homestead exemption under subsection (b) of this section to 
 
 
 
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  3- 1  notify the tax commissioner of the county or the designee 
  3- 2  thereof in the event that person for any reason becomes 
  3- 3  ineligible for that exemption. 
 
  3- 4  (f) The exemption granted by this Act shall not apply to or 
  3- 5  affect state ad valorem taxes, county ad valorem taxes for 
  3- 6  county purposes, or municipal ad valorem taxes for municipal 
  3- 7  purposes. The homestead exemption granted by subsection (b) 
  3- 8  of this section shall be in addition to and not in lieu of 
  3- 9  any other homestead exemption applicable to county school 
  3-10  district ad valorem taxes for educational purposes. 
 
  3-11  (g) The exemption granted by subsection (b) of this section 
  3-12  shall apply to all taxable years beginning on or after 
  3-13  January 1, 2001. 
 
  3-14                           SECTION 2. 
 
  3-15  Unless prohibited by the federal Voting Rights Act of 1965, 
  3-16  as amended, the election superintendent of Chatham County 
  3-17  shall call and conduct an election as provided in this 
  3-18  section for the purpose of submitting this Act to the 
  3-19  electors of the Chatham County and City of Savannah School 
  3-20  District for approval or rejection.  The election 
  3-21  superintendent shall conduct that election on the date of 
  3-22  the November, 2000, state-wide general election, and shall 
  3-23  issue the call and conduct that election as provided by 
  3-24  general law.  The superintendent shall cause the date and 
  3-25  purpose of the election to be published once a week for two 
  3-26  weeks immediately preceding the date thereof in the official 
  3-27  organ of Chatham County.  The ballot shall have written or 
  3-28  printed thereon the words: 
 
  3-29    "(  ) YES Shall the Act be approved which provides a 
  3-30              homestead exemption from certain Chatham 
  3-31     (  ) NO  County and City of Savannah School District 
  3-32              taxes for educational purposes in an amount 
  3-33              equal to the amount by which the current year 
  3-34              assessed value of a homestead exceeds the 
  3-35              adjusted assessed value of such homestead for 
  3-36              the taxable year immediately preceding the 
  3-37              taxable year in which this exemption was first 
  3-38              granted to the current owner of such 
  3-39              homestead?" 
 
  3-40  All persons desiring to vote for approval of the Act shall 
  3-41  vote "Yes," and those persons desiring to vote for rejection 
  3-42  of the Act shall vote "No."  If more than one-half of the 
  3-43  votes cast on such question are for approval of the Act, 
 
 
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  4- 1  Section 1 of this Act shall become of full force and effect 
  4- 2  on January 1, 2001.  If the Act is not so approved or if the 
  4- 3  election is not conducted as provided in this section, 
  4- 4  Section 1 of this Act shall not become effective and this 
  4- 5  Act shall be automatically repealed on the first day of 
  4- 6  January immediately following that election date. 
 
  4- 7  The expense of such election shall be borne by Chatham 
  4- 8  County.  It shall be the election superintendent's duty to 
  4- 9  certify the result thereof to the Secretary of State. 
 
  4-10                           SECTION 3. 
 
  4-11  Except as otherwise provided in Section 2 of this Act, this 
  4-12  Act shall become effective upon its approval by the Governor 
  4-13  or upon its becoming law without such approval. 
 
  4-14                           SECTION 4. 
 
  4-15  All laws and parts of laws in conflict with this Act are 
  4-16  repealed. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
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